1. Defendant A shall be punished by imprisonment with prison labor for a year and two months;

However, with respect to Defendant A, for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

"2015 Highest 257"

1. Defendant A

(a) No person related to a false tax invoice shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

The defendant is the representative director of the limited company B, and the limited company D, the limited company of the agricultural company, H(former company I), the limited company of the agricultural company, J, the limited company of the agricultural company, the limited company of the agricultural company, K, and L agricultural partnership are actually operating.

In order to benefit from loans at financial institutions, the Defendant saw that the transaction performance of the agricultural company B and C with limited liability companies was unfolded.

On December 31, 2012, the Defendant issued a tax invoice stating the supply value of goods or services in KRW 280,500,000 as if the Defendant supplied goods or services, even though the said limited company B did not supply goods or services to the “L farming association corporation” at the office D office of the said limited liability company (hereinafter “L farming association corporation”).

In addition, from around that time to February 17, 2014, the Defendant issued a false tax invoice amounting to KRW 1,160,954,547 in total nine times, as stated in [Attachment Table Nos. 1-1 through 1-9] under the same law from around that time, and received false tax invoice amounting to KRW 443,380,546 in total six times, as listed in [Attachment Table No. 2-1 to 2-6] of the daily list of crimes.

(b) A person who is obligated to receive a false statement of tax invoice shall not receive a false statement of tax invoice in collusion with a person who is obligated to submit a list of total tax invoices by seller to the Government.

The Defendant gather together with N Co., Ltd. and N Co., Ltd. in order to receive loans from financial institutions by unfolding the transaction performance of N Co., Ltd. and Limited Co., Ltd.